问题已解决
老師,你好!我們公司買來(lái)的儀器免費(fèi)投放到醫(yī)院,銷售給醫(yī)院這個(gè)儀器配套使用的試劑和耗材是收費(fèi)的。請(qǐng)問這臺(tái)儀器怎么記賬呢,等同于公司的固定資產(chǎn)嗎
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對(duì)的,是的,做固定資產(chǎn)借固定資產(chǎn)貸,銀行存款。
2024 06/17 10:42
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2024 06/17 10:44
那我們公司也正常計(jì)提折舊嗎
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2024 06/17 10:44
是的,你需要正常折舊。這個(gè)需要視同銷售,因?yàn)槟忝赓M(fèi)給別人使用。
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2024 06/17 10:44
這個(gè)固定資產(chǎn)的進(jìn)項(xiàng)可以抵扣吧
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2024 06/17 10:45
對(duì)的對(duì)的,可以抵扣的。
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2024 06/17 10:46
視同銷售的話要交銷項(xiàng)稅吧,銷項(xiàng)稅額為0嗎?
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郭老師 
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2024 06/17 10:48
系統(tǒng)銷售需要交銷項(xiàng)稅的,這個(gè)不是零,按市場(chǎng)的價(jià)格乘以你的稅率。
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2024 06/17 10:59
那發(fā)票如果和試劑開到一起,這個(gè)儀器一正一負(fù)折扣掉稅金為0可以嗎?想當(dāng)于買試劑送儀器
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2024 06/17 11:00
不可以的,這個(gè)抵扣不了你的試劑,還需要確認(rèn)收入,你兩種收入。
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2024 06/17 11:20
這也不叫免費(fèi)贈(zèng)送吧,他不買試劑我們也不會(huì)給他儀器用了
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2024 06/17 11:25
免費(fèi)使用,免費(fèi)提供服務(wù),
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2024 06/17 11:25
這屬于贈(zèng)送贈(zèng)送的服務(wù)。
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